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All Journal Jurnal Akuntansi Indonesia JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi PRESTASI SYIRKAH Magisma: Jurnal Ilmiah Ekonomi dan Bisnis EconBank : Journal Economics and Banking MALIA: Journal of Islamic Banking and Finance
Metta Kusumaningtyas
STIE BANK BPD JATENG
Religion Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH MODAL INTELEKTUAL DAN PERTUMBUHAN MODAL INTELEKTUAL TERHADAP NILAI PASAR DAN KINERJA KEUANGAN PERUSAHAAN Indra Setyawan; Yohana Kus Suparwati; Metta Kusumaningtyas
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017): Magisma
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.371 KB) | DOI: 10.35829/magisma.v5i2.22

Abstract

Modal intelektual merupakan kekayaan perusahaan berupa aset tidak berwujud yang dapat digunakan sebagai penciptaan nilai perusahaan. Di Indonesia, pengungkapan dan pelaporan modal intelektual masih terbatas sehingga secara tidak langsung dapat menyesatkan pengguna laporan keuangan terkait dengan penilaian kinerja keuangan perusahaan. Tujuan penelitian ini adalah untuk menguji pengaruh modal intelektual dan pertumbuhan modal intelektual terhadap nilai pasar dan kinerja keuangan perusahaan. Sampel dalam penelitian ini adalah 69 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2007-2011. Penelitian ini menggunakan metode Partial Least Square (PLS) untuk analisis data. Hasil penelitian ini menunjukkan bahwa modal intelektual tidak berpengaruh terhadap nilai pasar, modal intelektual tidak berpengaruh terhadap kinerja keuangan, modal intelektual berpengaruh positif terhadap kinerja keuangan masa depan, dan tingkat pertumbuhan modal intelektual berpengaruh positif terhadap kinerja keuangan perusahaan masa depan.
PENGARUH PROFITABILITAS, DIVIDEN, LEVERAGE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Arif Irfandani; Metta Kusumaningtyas; Yohana Kus Suparwati
Magisma: Jurnal Ilmiah Ekonomi dan Bisnis Vol 5 No 2 (2017): Magisma
Publisher : Magister Manajemen STIE Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.192 KB) | DOI: 10.35829/magisma.v5i2.23

Abstract

Firm value are certain conditions that have been achieved by a company as a description of public confidence in the company after going through a process of activities for several years, namely since the company was founded until now. This study aims to examine and analyze the effect of profitability, dividends, leverage, and corporate social responsibility to corporate value empirical study on companies listed in the Indonesia Stock Exchange. The sampling technique in this research is using purposive sampling method. The analytical method used is multiple linear regression. The analysis showed that the positive effect on the profitability of the variable value of the company, dividends positive effect on the value of the company, while leverage has no effect on the value of the company and corporate social responsibility variable does not affect the value of the company. Adjusted R2 value of this research model is 49.3%.
PENGARUH KOMPETENSI KOMITE AUDIT, AKTIVITAS KOMITE AUDIT DAN KEPEMILIKAN INSTITUSIONAL TERHADAP MANAJEMEN LABA Metta Kusumaningtyas; Dessy Noor Farida
Jurnal Akuntansi Indonesia Vol 4, No 1 (2015): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.4.1.66-82

Abstract

The objective of this study is to analyze the influence of audit committee and institutional ownership on earnings management. The characteristics that used to measure the effectiveness of the audit committee competence,and audit committee activity. Institutional ownership is measured by the number of proportion of shares held by institutional shareholders divided by the number of shares issued. Earnings management in this study weremeasured by using the value of discretionary accrual. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2007-2012. Based on purposive sampling method, the number of samples in this study of 300 samples. Testing the hypothesis using multiple regression analysis. The results of hypothesis testing indicate that audit committee competence and audit committee activity had a significant negative effect on earnings management. Instead institutional ownership had not influence on earnings management.
Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia) Febty Nurhikmah; Winarsih Winarsih; Metta Kusumaningtyas
MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i2.4785

Abstract

Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.
Pengaruh Dewan Pengawas Syariah dan Intelectual Capital Terhadap Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan Sebagai Variabel Mediasi (Studi Empiris Perbankan Syariah di Indonesia) Febty Nurhikmah; Winarsih Winarsih; Metta Kusumaningtyas
MALIA: Journal of Islamic Banking and Finance Vol 2, No 2 (2018)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v2i2.4785

Abstract

Corporate Social Responsibility Disclosure (CSR) is the information contained in the annual report that reveals information beyond the mandatory disclosure. Measurement of CSR disclosure in the Islamic perspective using ISR index (Islamic Social Reporting) which included the accounts of reporting CSR activities according to Islamic principles. This study aims to examine the relationship of the Sharia Supervisory Board and Intellectual Capital on Corporate Social Responsibility Disclosure with financial performance as a mediating variable. The study was conducted on annual report Islamic banking in Indonesia since the year 2010-2017. The study sample of 11 Islamic banks were selected through purposive sampling technique. Data analysis techniques used in this study is SEM-PLS using software smartpls 3.0. The result showed that Sharia Supervisory Board and Intellectual Capital have related negative and not significant to Corporate Social Responsibility Disclosure. However, based on the role of financial performance variables as variables mediating the relationship between Sharia Supervisory Board with Corporate Social Responsibility Disclosure show  negative and not significantly, while the relationship between Intellectual Capital with Corporate Social Responsibility Disclosure showed positive and significant.
Determinan Nilai Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Devy Ai Nurhasanah; Metta Kusumaningtyas
ECONBANK: Journal of Economics and Banking Vol 2 No 1 (2020): April
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v2i1.203

Abstract

This study aims to examine the effect of profitability, leverage, company size, and dividend policy on firm value. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The data used in this study are secondary data obtained from annual financial statements. The research method was carried out using multiple linear regression and sample selection using a purposive sampling method. Samples obtained as many as 114 companies in the period 2013-2017. The results showed that profitability and dividend policy had a positive effect on firm value. Likewise, leverage has a negative effect on firm value. Sometimes the size of the company does not affect the value of the company
Co-Authors Adi, Yohana Epifani Kartika Arif Irfandani Dessy Noor Farida Dessy Noor Farida Devy Ai Nurhasanah Farida, Dessy Noor Febty Nurhikmah Indra Setyawan Muhammad Yusuf Muliawan Hamdani, Muliawan Nurhasanah, Devy Ai Nurhikmah, Febty Nurhikmah, Febty Winarsih Winarsih Winarsih Winarsih Yohana Kus Suparwati